DIMSO: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DIMSO
Largest movements
- Tangible fixed assets -€19,001
down €19,001 (-12.1%), from €156,689 to €137,688
of which Land and buildings: -€18,772
- Receivables within one year +€15,182
up €15,182 (+54.1%), from €28,045 to €43,227
- Debts after one year -€74,550
down €74,550 (-43.0%), from €173,354 to €98,804
- Reserves +€58,057
up €58,057 (+24.0%), from €241,764 to €299,821
- Other debts +€22,475
up €22,475 (+4.0%), from €560,348 to €582,823
- Trade debts -€12,574
down €12,574 (-65.9%), from €19,089 to €6,515
- Depreciation +€6,233
up €6,233 (+18.1%), from €34,458 to €40,691
- Gross operating margin -€3,403
down €3,403 (-2.6%), from €129,001 to €125,598
- Financial charges -€2,703
down €2,703 (-27.0%), from €10,019 to €7,316
- Taxes -€1,590
down €1,590 (-9.0%), from €17,707 to €16,117
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,035,435 | €1,027,711 | -€7,724 | -0.7% |
| Fixed assets | 21/28 | €999,124 | €980,123 | -€19,001 | -1.9% |
| Tangible fixed assets | 22/27 | €156,689 | €137,688 | -€19,001 | -12.1% |
| Land and buildings | 22 | €151,702 | €132,931 | -€18,772 | -12.4% |
| Plant, machinery and equipment | 23 | €2,877 | €3,154 | +€277 | +9.6% |
| Furniture and vehicles | 24 | €2,109 | €1,603 | -€506 | -24.0% |
| Financial fixed assets | 28 | €842,435 | €842,435 | = | 0.0% |
| Current assets | 29/58 | €36,311 | €47,588 | +€11,277 | +31.1% |
| Amounts receivable within one year | 40/41 | €28,045 | €43,227 | +€15,182 | +54.1% |
| Trade receivables | 40 | €28,045 | €43,227 | +€15,182 | +54.1% |
| Cash at bank and in hand | 54/58 | €6,271 | €1,255 | -€5,017 | -80.0% |
| Deferred charges and accrued income | 490/1 | €1,995 | €3,106 | +€1,112 | +55.7% |
| Total equity and liabilities | 10/49 | €1,035,435 | €1,027,711 | -€7,724 | -0.7% |
| Equity | 10/15 | €247,964 | €306,021 | +€58,057 | +23.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €241,764 | €299,821 | +€58,057 | +24.0% |
| Distributable reserves | 133 | €241,764 | €299,821 | +€58,057 | +24.0% |
| Amounts payable | 17/49 | €787,471 | €721,690 | -€65,781 | -8.4% |
| Amounts payable after more than one year | 17 | €173,354 | €98,804 | -€74,550 | -43.0% |
| Financial debts | 170/4 | €173,354 | €98,804 | -€74,550 | -43.0% |
| Amounts payable within one year | 42/48 | €613,508 | €622,886 | +€9,378 | +1.5% |
| Current portion of amounts payable after more than one year | 42 | €23,597 | €24,550 | +€953 | +4.0% |
| Trade debts | 44 | €19,089 | €6,515 | -€12,574 | -65.9% |
| Suppliers | 440/4 | €19,089 | €6,515 | -€12,574 | -65.9% |
| Taxes, remuneration and social security | 45 | €10,474 | €8,998 | -€1,476 | -14.1% |
| Taxes | 450/3 | €10,474 | €8,998 | -€1,476 | -14.1% |
| Other amounts payable | 47/48 | €560,348 | €582,823 | +€22,475 | +4.0% |
| Accrued charges and deferred income | 492/3 | €609 | - | -€609 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,458 | €40,691 | +€6,233 | +18.1% |
| Other operating charges | 640/8 | €2,492 | €3,423 | +€931 | +37.3% |
| Gross operating margin | 9900 | €129,001 | €125,598 | -€3,403 | -2.6% |
| Operating profit (loss) | 9901 | €92,051 | €81,484 | -€10,567 | -11.5% |
| Financial income | 75/76B | €0 | €6 | +€6 | +9966.7% |
| Recurring financial income | 75 | €0 | €6 | +€6 | +9966.7% |
| Financial charges | 65/66B | €10,019 | €7,316 | -€2,703 | -27.0% |
| Recurring financial charges | 65 | €10,019 | €7,316 | -€2,703 | -27.0% |
| Profit (loss) for the period before taxes | 9903 | €82,032 | €74,174 | -€7,858 | -9.6% |
| Income taxes | 67/77 | €17,707 | €16,117 | -€1,590 | -9.0% |
| Profit (loss) for the period | 9904 | €64,325 | €58,057 | -€6,268 | -9.7% |
| Profit (loss) for the period to be appropriated | 9905 | €64,325 | €58,057 | -€6,268 | -9.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.